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<h1>Rule 163: Registered Persons Must Obtain Consent to Share GST Form Information with Requesting Systems.</h1> Rule 163 of the Central Goods and Services Tax Rules, 2017, outlines the consent-based sharing of information by registered persons. It allows registered persons to share information from specified GST forms with a requesting system, subject to obtaining their consent. The registered person must also secure consent from recipients of invoices, debit notes, and credit notes before sharing. Once consent is obtained, the requesting system communicates this consent, along with relevant tax period details, to the common portal, which then facilitates the information sharing. This rule was inserted by a notification effective from October 1, 2023.